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Information for ruling 600012313

This section is Advance Tariff Ruling

Start date
20 Feb 2025
Expiry date
19 Feb 2028
Description
A V-neck knitted jumper. This is made from 100% acrylic textile. This is worn as a security jumper. The item has shoulder and elbow patches made from cotton. The product is black in colour. The item is imported in boxes of 20.
Keywords
  • FOR MEN
  • PULLOVERS
  • PUT UP FOR RETAIL SALE
  • KNITTED
  • ACRYLIC
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103099 - Other than Lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Women's or girls' Also classified in accordance with: Harmonised System Explanatory Notes to 6110